| 1 | A bill to be entitled |
| 2 | An act relating to the admissions tax; amending s. 212.04, |
| 3 | F.S.; reenacting and amending an exemption of admission |
| 4 | charges to certain events to continue the exemption; |
| 5 | providing for retroactive operation; providing an |
| 6 | effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Paragraph (a) of subsection (2) of section |
| 11 | 212.04, Florida Statutes, is reenacted and amended to read: |
| 12 | 212.04 Admissions tax; rate, procedure, enforcement.- |
| 13 | (2)(a)1. No tax shall be levied on admissions to athletic |
| 14 | or other events sponsored by elementary schools, junior high |
| 15 | schools, middle schools, high schools, community colleges, |
| 16 | public or private colleges and universities, deaf and blind |
| 17 | schools, facilities of the youth services programs of the |
| 18 | Department of Children and Family Services, and state |
| 19 | correctional institutions when only student, faculty, or inmate |
| 20 | talent is used. However, this exemption shall not apply to |
| 21 | admission to athletic events sponsored by a state university, |
| 22 | and the proceeds of the tax collected on such admissions shall |
| 23 | be retained and used by each institution to support women's |
| 24 | athletics as provided in s. 1006.71(2)(c). |
| 25 | 2.a. No tax shall be levied on dues, membership fees, and |
| 26 | admission charges imposed by not-for-profit sponsoring |
| 27 | organizations. To receive this exemption, the sponsoring |
| 28 | organization must qualify as a not-for-profit entity under the |
| 29 | provisions of s. 501(c)(3) of the Internal Revenue Code of 1954, |
| 30 | as amended. |
| 31 | b. No tax shall be levied on admission charges to an event |
| 32 | sponsored by a governmental entity, sports authority, or sports |
| 33 | commission when held in a convention hall, exhibition hall, |
| 34 | auditorium, stadium, theater, arena, civic center, performing |
| 35 | arts center, or publicly owned recreational facility and when |
| 36 | 100 percent of the risk of success or failure lies with the |
| 37 | sponsor of the event and 100 percent of the funds at risk for |
| 38 | the event belong to the sponsor, and student or faculty talent |
| 39 | is not exclusively used. As used in this sub-subparagraph, the |
| 40 | terms "sports authority" and "sports commission" mean a |
| 41 | nonprofit organization that is exempt from federal income tax |
| 42 | under s. 501(c)(3) of the Internal Revenue Code and that |
| 43 | contracts with a county or municipal government for the purpose |
| 44 | of promoting and attracting sports-tourism events to the |
| 45 | community with which it contracts. This sub-subparagraph is |
| 46 | repealed July 1, 2009. |
| 47 | 3. No tax shall be levied on an admission paid by a |
| 48 | student, or on the student's behalf, to any required place of |
| 49 | sport or recreation if the student's participation in the sport |
| 50 | or recreational activity is required as a part of a program or |
| 51 | activity sponsored by, and under the jurisdiction of, the |
| 52 | student's educational institution, provided his or her |
| 53 | attendance is as a participant and not as a spectator. |
| 54 | 4. No tax shall be levied on admissions to the National |
| 55 | Football League championship game, on admissions to any |
| 56 | semifinal game or championship game of a national collegiate |
| 57 | tournament, or on admissions to a Major League Baseball all-star |
| 58 | game. |
| 59 | 5. A participation fee or sponsorship fee imposed by a |
| 60 | governmental entity as described in s. 212.08(6) for an athletic |
| 61 | or recreational program is exempt when the governmental entity |
| 62 | by itself, or in conjunction with an organization exempt under |
| 63 | s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, |
| 64 | sponsors, administers, plans, supervises, directs, and controls |
| 65 | the athletic or recreational program. |
| 66 | 6. Also exempt from the tax imposed by this section to the |
| 67 | extent provided in this subparagraph are admissions to live |
| 68 | theater, live opera, or live ballet productions in this state |
| 69 | which are sponsored by an organization that has received a |
| 70 | determination from the Internal Revenue Service that the |
| 71 | organization is exempt from federal income tax under s. |
| 72 | 501(c)(3) of the Internal Revenue Code of 1954, as amended, if |
| 73 | the organization actively participates in planning and |
| 74 | conducting the event, is responsible for the safety and success |
| 75 | of the event, is organized for the purpose of sponsoring live |
| 76 | theater, live opera, or live ballet productions in this state, |
| 77 | has more than 10,000 subscribing members and has among the |
| 78 | stated purposes in its charter the promotion of arts education |
| 79 | in the communities which it serves, and will receive at least 20 |
| 80 | percent of the net profits, if any, of the events which the |
| 81 | organization sponsors and will bear the risk of at least 20 |
| 82 | percent of the losses, if any, from the events which it sponsors |
| 83 | if the organization employs other persons as agents to provide |
| 84 | services in connection with a sponsored event. Prior to March 1 |
| 85 | of each year, such organization may apply to the department for |
| 86 | a certificate of exemption for admissions to such events |
| 87 | sponsored in this state by the organization during the |
| 88 | immediately following state fiscal year. The application shall |
| 89 | state the total dollar amount of admissions receipts collected |
| 90 | by the organization or its agents from such events in this state |
| 91 | sponsored by the organization or its agents in the year |
| 92 | immediately preceding the year in which the organization applies |
| 93 | for the exemption. Such organization shall receive the exemption |
| 94 | only to the extent of $1.5 million multiplied by the ratio that |
| 95 | such receipts bear to the total of such receipts of all |
| 96 | organizations applying for the exemption in such year; however, |
| 97 | in no event shall such exemption granted to any organization |
| 98 | exceed 6 percent of such admissions receipts collected by the |
| 99 | organization or its agents in the year immediately preceding the |
| 100 | year in which the organization applies for the exemption. Each |
| 101 | organization receiving the exemption shall report each month to |
| 102 | the department the total admissions receipts collected from such |
| 103 | events sponsored by the organization during the preceding month |
| 104 | and shall remit to the department an amount equal to 6 percent |
| 105 | of such receipts reduced by any amount remaining under the |
| 106 | exemption. Tickets for such events sold by such organizations |
| 107 | shall not reflect the tax otherwise imposed under this section. |
| 108 | 7. Also exempt from the tax imposed by this section are |
| 109 | entry fees for participation in freshwater fishing tournaments. |
| 110 | 8. Also exempt from the tax imposed by this section are |
| 111 | participation or entry fees charged to participants in a game, |
| 112 | race, or other sport or recreational event if spectators are |
| 113 | charged a taxable admission to such event. |
| 114 | 9. No tax shall be levied on admissions to any postseason |
| 115 | collegiate football game sanctioned by the National Collegiate |
| 116 | Athletic Association. |
| 117 | Section 2. This act shall take effect upon becoming a law |
| 118 | and shall operate retroactively to July 1, 2009. |